International audienceFrance and Germany rely on different historic, religious, administrative and political traditions. In spite of these fundamental differences which should structure the non profit sector of every country, according to the theory of social origins (Salamon1998), the German and French thirdsectors converged during the last decade. They are closer by their economic weight, their composition, the growth of their volunteers and their relations with public authorities more competitive. Two differences remain however: a higher rate of membership and a more important weight of the foundations in GermanyLa France et l'Allemagne relèvent de traditions historiques, religieuses, administratives et politiques complètement différente...